What is the purpose of this credit?
The purpose of the credit for taxes paid to another state is to avoid any double taxation of the same income, by Delaware and by another state. If you paid income taxes to another state on income that is included in your Delaware adjusted gross income, include the information for that state and amount of income. If you paid income taxes to another state on income that is NOT included in your Delaware adjusted gross income, do NOT enter any of the information for that income.
